Delaware

Updated September 24, 2024 18:25

Tax Compliance and Regulatory Resources for Delaware

With compliance resources from Avionté, you can more easily stay ahead of changing business regulations in Delaware. Discover mandates your business may need to adhere to, such as offering a workplace retirement plan, unemployment rates, and more.

Chapters:

Wage & Hour
Tax
State Retirement Plans
Leave Law
Pay Equity
General Information

Wage & Hour

Wage Type	Amount
Minimum Wage	$15.69
Minimum Cash Wage (Tipped Employee)	$2.23
City/County/Industry Specific Minimum Wages	Amount
N/A	N/A

Tax

Unemployment Type	Rule
State Unemployment Wage Base Limit	$10,500
State Unemployment Rate Range	0.3-6.5%
State Unemployment Rate for New Employers	1.20%

Supplemental State Tax Rate
None

Tax Reciprocity Rules
None. DE residents working in other states, WH for DE the amount by which DE exceeds the tax of the state of employment.

SOC Code Requirements
None

Special Taxes for the State
Employment Training Fund (ER) = .15% up to wage base Special Admin Fund (ER) = .2% up to wage base Local City taxes for Wilmington

State Retirement Plans

State Retirement Savings Programs
DelawareEARNS Standard AQ - State Saves_Employee Contribution File

Leave Law

Paid Leave Plans
Delaware Family and Medical Leave Insurance Program No required paid or unpaid sick leave in Delaware State Paid Family Medical Leave Acts

Pay Equity

Pay Transparency
No pay transparency law but salary history inquiries prohibited in job applications since 12/14/2017

General Information

State Resources
Delaware Department of Labor

3rd party link Disclaimer: These links are being provided as a convenience and for informational purposes only; they do not constitute an endorsement or an approval by Avionté of any of the products, services or opinions of the corporation or organization or individual. Avionté bears no responsibility for the accuracy, legality or content of the external site or for that of subsequent links. Contact the external site.